ESTATE OF MULCONROY v. COMMISSIONER

Docket No. 41837.

15 T.C.M. 887 (1956)

T.C. Memo. 1956-170

Estate of Joseph J. Mulconroy, Deceased, Virginia C. Mulconroy, Executrix v. Commissioner.

United States Tax Court.

Filed July 20, 1956.


Attorney(s) appearing for the Case

Harry J. Alker, Jr., Esq., and Alfred D. Bruce, Esq., for the petitioner. Edward Pesin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent determined a deficiency in estate tax against the estate of Joseph J. Mulconroy, deceased, in the amount of $19,128.30.* The questions are whether the respondent erred (1) in including in decedent's gross estate 100 per cent of two United States Treasury Bonds, 50 per cent of which is claimed to have belonged to the decedent's sister, (2) in disallowing the deduction...

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